A Management Control Model
Based on
the Customer Service Process
管理控制模型-以消費者服務流程為基礎
第二組
N95D0002洪麗雯
N95D0010邱薇婷
N95D0012姚岱宜
Paper 概要
問題
假設
目標
傳統的管控制度
有缺點
管控制度在服務流程
方面的應用
建立服務過程的
管控模式
解法
分析
結論
用ABC model
以行動電話廠商
作個案研討
可以將這模型使用
於模擬現況,
幫助作經營決策
大綱
The Challenge to Traditional Management Control Systems
Action Research: Method and Models
Result
Conclusions
The Challenge to Traditional
Management Control Systems

The Foundations of Traditional Management Control
Systems
People
Process
motivating &
inspiring
organization’s goal
Management control steps
(1) Goals are utilized as
performance measures.
(2) Standards are
defined.
(3) Outcome is compared
with standard.
(4) Deviations are
analysed.
(5) The manager takes
corrective action.
(6) Step three
is repeated.
Traditional management control advantages
Advantages
Manager
Staff
decentralize decision making –
Managers can handle their own operations
in an effective way
staff management control –
focused on generating and
following-up relevant reports
Problems with Traditional Management
Control
-Accessibility and usefulness criteria mentioned
are difficult to come by.
-Overhead costs are difficult to measure and to monitor,
such as costs for procurement and management control
- Focus narrowly on financial measures
to the detriment of other relevant measures,
such as customer satisfaction and operational flexibility.
Management Control in Services: A Need for
Change of Perspective
Service has become
increasingly important
Manual labour is replaced
by knowledge labour
Must be based on operations
as a process in order to
make visible the activities
aimed at customer satisfaction
Action Research: Method and Models
Case: mobile telephony services company
 Method
Phase
Responsibility
Time frame
(months)
3
Data collectiona
Generation of categories and patterns
Project group
Researchers
5
Development of basic model
Project group
4
Data collection
Controllers
2
System specification
Project group
12
System implementation
External consultant
3 (planned)
A total of 760employee were involved in the research project and 58 managers were
interviewed
Method
Member-760employee , 58 managers
were interviewed
 Data Collection -Certain basic criteria for
a costing model gradually evolved
 Generation of Categories and Patterns analyse patterns in the interview data
 Developing the Basic Model -the model
was documented in a costing manual

Results - customer service process






“Market contact”讓顧客對使用行動電話服務感興趣
“Distributor” –
導引客戶為了購買電話，主動接觸經銷商
“Subscription”合意購買簽約 ,
“Operations” 開始服務
“Modify” 顧客也許希望“修改” 他的服務，包括額外服務
“Pay”付錢
Results - A Service Map as a Model
direct
interaction
W/O
direct contact
telecom
network
other
supporting
activities
the main service of the company: mobile telephony.
ABC-Model
Activity-based costing(作業基礎成本制度)
-係指企業透過作業將資源轉換成可以銷售的產品
或服務的成本標的;是一種衡量企業的資源、作業、
成本標的之績效與成本的方法
 All types of cost have been allocated to the
service process model based on employee
activities.
 Cost Drives-影響成本之作業或數量之水準，即作
業或數量之變化與成本標的的總成本之變化存在
著因果關係。

Results-Entering Data into the Model
How Costs and Revenues Are Assigned in the Economic Model
The model 用在何處

The economic model may now be used to
simulate profitability for
-an individual service,
-a group of services,
-the entire company,
-a relevant department.
Conclusions




Simulate realistic decision situations concerning
the operations of key processes.
Evaluating the service processes - finding the
most efficient use of available resources.
Important- that employees understand the
complete process
Development of common standards and norms
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